The purpose of this research was to investigate the present situation of the leisure attitudes and the leisure benefits of the Theme Paradise tourists and also to explore the effect of different backgrounds among tourists in leisure attitudes and the leisure benefits respectively. This research employed questionnaire survey, based on 'leisure attitudes scale' and 'leisure benefits scale' as a tool and 450 tourists at the Bada Forest Paradise as subjects. A total of 427 valid questionnaires were obtained with a valid return rate of 94.89%. The collected data were analyzed by using SPSS version Windows 12.0 through descriptive statistics, one-way MANOYA, post-hoc Scheffe analysis and Pearson product-moment correlation. The results were described as follows: 1. The major group of tourists: were male; were between 20 and 49 years old; were engaged in business service industry; of their education level were college and of average monthly income were over NTD 20,000. About the items of leisure attitudes, the Theme Paradise tourists who agree the most were 'the cognition of using time effectively', 'the cognition of promoting a healthy metabolism' and 'the cognition of emphasizing on leisure activities'. About the items of leisure benefits, the Theme Paradise tourists who agree the most were 'the cognition of helping eliminate fatigue and restoring energy', 'the cognition of promoting cardiovascular fitness' and 'the cognition of maintaining physical fitness reached the highest recognition'. Significant differences in leisure attitudes were found based on gender of the Theme Paradise tourists. Significant differences in leisure benefits were found based on education level. There was a positive correlation between leisure attitudes and leisure benefits.